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11 August 2021

Recently the Plenary of the Supreme Court of Justice (CSJ) issued a judgment dated June 22, 2021, resulting from the unconstitutionality action filed by BDO Legal on behalf of Rubén Bustamante R, against Article 710 of the Tax Code, specifically the third, fourth, fifth and sixth paragraphs of...

09 August 2021

Panama, by means of Law 2 of August 22, 1916, approved its Code of Commerce which entered into effect on October 10, 1917. Book III was dedicated to the regulation of bankruptcy, from article 1534 to 1648, which contemplates the following topics in five titles: Title I: Declaration of bankruptcy...

01 July 2021

Panama is a country that has been for several consecutive years among the countries with the highest economic growth in the Latin American region, it has political and social stability, which has resulted in many companies seeing several opportunities to invest in different types of activities.

11 February 2021

This regime is a replica of the Multinational Headquarters regime, better known as SEM, providing the same benefits, and requesting the same requirements. However, the EMMA regime, as its name indicates, is focused on manufacturing services.Download the full article here

01 February 2021

Regulates the Public-Private Partnership Regime for the development of incentives for private and social investment and job creation. By Executive Decree No.840 of December 31, 2020, Law 93 of 2019 is regulated, which has, among its objectives, to promote the development of projects under the...

11 January 2021

The following article of opinion, related to a ruling issued by the Supreme Court of Justice on admission, considers:CSJ (according to its English acronym) dictates precedent on the tax amortization of intangible assets under Article 60 of the Income Tax RegulationsCSJ considered that the...

03 December 2020

Recently, the National Assembly proposed Bill No. 203 dated October 22, 2020, which aims to implement the regulation of the use of virtual currencies or cryptocurrencies within the Panamanian legal framework.

24 November 2020

How business leaders in the Americas are turning crisis into opportunity.

06 October 2020

Global Tax Outlook 2020 - An interview with Robert Aziz, Global Head of Tax, on the role that tax has played as a response to the COVID-19 crisis and on the highlights from the research. 

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